As @
Oofta points out, it is RAW that cover is determined from the spell's point of origin. Although I, too, had the initial impulse to grant the DEX saving throw bonus to cover even to Fireball, it seems like that cannot have been the authors' intent, since it leaves you with the following quandary. Because
Fireball goes around corners*, a creature can have
full cover from Fireball, but still be in its area-of-effect. So if you give the +2/+5 bonus for half/three-quarters cover, what do you do with that creature that has full cover?
You can certainly come up with solutions. For instance, you could grant auto-success on the save. But at that point, you are clearly ruling/house-ruling.
EDIT: Also, granting the DEX save bonuses for
Fireball means that the "goes around corners" property makes no difference in the partial cover situations, which seems odd.
* While thinking about this a while back, I noted that the use of the word "corners" is itself problematic. I'm pretty sure the intent is that spells like
Fireball spread around rounded obstacles, too, such as a pillar, which don't have corners. I do wish the 5e authors had been attentive enough to use more precise language at least in the cases when doing so would not have cost them any word count and would have made their actual intent clearer.